Principles of Auditing Other Assurance Services 21st Edition Whittington Solutions Manual

Principles of Auditing Other Assurance

Services 21st Edition Whittington
Solutions Manual
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Principles of Auditing Other Assurance Services 21st Edition Whittington Solutions Manual

CHAPTER 2

Professional Standards

Review Questions

2-1 The Sarbanes-Oxley Act of 2002 created the PCAOB and gave this body authority to develop
auditing standards for the audits of public companies. The AICPA has the authority, based on general
acceptance (and adoption by state boards of accountancy and other regulatory bodies), to develop
auditing standards for audits of nonpublic companies.

2-2 Generally accepted accounting principles are accounting principles which have substantial
authoritative support, such as approval by the Governmental Accounting Standards Board or the
Financial Accounting Standards Board. These standards provide the criteria (financial reporting
framework) for financial reporting, including the nature and content of financial statements.
Generally accepted auditing standards are those issued by the AICPA’s Auditing Standards Board
(ASB). GAAS are the standards for the auditor’s work in fulfilling the overall objectives of a
financial statement audit. GAAS address the general responsibilities of the auditor, as well as the
auditor’s further considerations relevant to the application of those responsibilities.

2-3 A financial reporting framework is a set of criteria used to determine measurement, recognition,
representation, and disclosure of all material items appearing in the financial statements; for example
United States GAAP or IFRS. It is important to an audit because it is through consideration of that
framework on which the auditor basis his or her opinion on the financial statements.

2-4 Generally accepted auditing standards are the Statements on Auditing Standards issued by the
Auditing Standards Board.

2-5 In the context of the audit of financial statements, professional skepticism includes maintaining a
questioning mind, being alert to conditions that may indicate possible misstatement due to fraud or
error, and a critical assessment of audit evidence. Throughout the audit the auditors should be alert
for: (1) audit evidence that contradicts other audit evidence, (2) information that raises a question
about the reliability of documents and responses to inquiries, (3) conditions indicating possible fraud,
and (4) circumstances suggesting the need for additional audit procedures beyond those ordinarily
required.

Solutions Manual, Chapter 2, Page 1 of 14

Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
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2-6 The auditors' responsibilities concerning the detection of noncompliance with laws by clients depends
on the relationship of the law or regulation to the financial statements. Certain laws and regulations,
such as income tax laws, have a direct effect on the amounts and disclosures included in the financial
statements. The auditors have a responsibility to design their audit to obtain reasonable assurance of
detecting material violations of these laws and regulations.
Many other laws and regulations, such as occupational safety and health laws, do not have a
direct effect on the amounts included in the financial statements. An audit carried out in accordance
with generally accepted auditing standards is not designed to detect client noncompliance with these
other laws.
Although an audit is not designed to provide reasonable assurance of detecting
noncompliance with other laws, the CPAs should be aware of the possibility that they have occurred
and investigate those identified. When they become aware of noncompliance with laws, the auditors
should communicate the situation to the audit committee of the board of directors to remedy the
situation and make appropriate modifications to the financial statements. If management fails to take
appropriate action, the auditors should consider withdrawing from the engagement.

2-7 The first sentence of the quotation is correct. The completion of an audit of financial statements by a
CPA following generally accepted auditing standards and satisfying the CPA provides the basis for
expression of an unmodified opinion on the fairness of financial statements.
The second sentence of the quotation is in error. Auditors never express an opinion (either
qualified or unmodified) on the fairness of financial statements without first performing an audit. The
audit provides the basis for the expression of an opinion. Such factors as audits made in prior years,
confidence in management, and a "quick review" of the current year's financial statements are not an
acceptable substitute for appropriate audit procedures.

2-8 The management of Pike Company is primarily responsible for the fairness of the company's financial
statements. The retention of certified public accountants to perform an audit and express an opinion
on the statements does not relieve management of its obligation to give an honest and complete
accounting of its conduct of corporate affairs.

Solutions Manual, Chapter 2, Page 2 of 14

Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
2-9

Report of Independent Registered Public Accounting Firm

To the Shareholders and the Board of Directors of ABC Company

Opinion on the Financial Statements

We have audited the accompanying balance sheets of ABC Company (the "Company") as of
December 31, 20X7 and 20X6, the related statements of income, comprehensive income,
stockholders' equity, and cash flows, for each of the three years in the period ended December
31, 20X7, and the related notes (collectively referred to as the "financial statements"). In our
opinion, the financial statements present fairly, in all material respects, the financial position of
the Company as of December 31, 20X7 and 20X6, and the results of its operations and its cash
flows for each of the three years in the period ended December 31, 20X7, in conformity with
accounting principles generally accepted in the United States of America.
We also have audited, in accordance with standards of the Public Company Accounting
Oversight Board (United States) (“PCAOB”) the Company’s internal control over financial
reporting as of December 31, 20X7, based on Internal Control-Integrated Framework issued by
the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and our report
dated February 12, 20X8, and our report expressed an unqualified opinion.

Basis for Opinion

These financial statements are the responsibility of the Company's management. Our
responsibility is to express an opinion on the Company's financial statements based on our audits.
We are a public accounting firm registered with the PCAOB and are required to be independent
with respect to the Company in accordance with the U.S. federal securities laws and the
applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement, whether due to error or fraud. Our audits
included performing procedures to assess the risks of material misstatement of the financial
statements, whether due to error or fraud, and performing procedures that respond to those risks.
Such procedures included examining, on a test basis, evidence regarding the amounts and
disclosures in the financial statements. Our audits also included evaluating the accounting
principles used and significant estimates made by management, as well as evaluating the overall
presentation of the financial statements. We believe that our audits provide a reasonable basis for
our opinion.

Blue, Gray & Company

Certified Public Accountants
Los Angeles, California
February 12, 20X8

We have served as the Company's auditor since 20X0.

Solutions Manual, Chapter 2, Page 3 of 14

Copyright © 2019 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
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 GLOSSARY OF WORDS
USED IN TEXT OF THIS VOLUME
Accelerated. Quickened; hurried.
Acquiesced. Agreed to.
Admonished. Warned; notified to be careful, or concerning an event.
Affirmed. Proven; shown that the statement was true.
Alternative. Either one or the other.
Anointing. The rite of applying oil for the purpose of setting apart an individual for a certain
purpose.
Aphasia. The disease which causes loss of memory.
Appellation. The term used to designate a name of a person.
Archeological. Relating to the science of antiquities.
Arsenal. A store house of weapons and ammunition.
Arteries. The ducts in the body which carry the blood from the heart.
Averting. The act of preventing; keeping from doing things.
Bacterial. Pertaining to the infection of the blood or system by poisonous germs.
Cavalcade. A parade; originally a troop of horsemen.
Cessation. The act of quitting or stopping.
Cementing. Bringing together; to cause to adhere.
Circulatory. The term applied to anything which has free movement.
Circulation. Applied to the movement of the blood through the arteries and veins.
Coveted. Wished for; usually applied to a wrongful desire to take something from another.
Climatic. Pertaining to the seasons or the weather.
Characterized. Named; designated.
Cohesion. Attracted; sticking together.
Consternation. Awe; fear; afraid of consequences.
Consecrated. Set apart for a purpose or a use.
Coagulated. To curdle or form into a clot.
Confederate. An ally; a friend in the same cause.
Concord. In agreement with. Having the same feelings.
Congenial. Friendly feeling; pleasant relations.
Congested. To collect in a mass; an unhealthy accumulation.
Cowered. Subdued; made to feel fear.
Cooperative. The joining together for a mutual aid or encouragement.
Concerted. Acting together.
Coalition. The term applied to the uniting of various parties to effect a purpose in concert.
Deference. Showing obedience, or willingness; to yield.
Delectable. Pleasant; agreeable; satisfactory.
Detour. Going around; making a sweeping movement about a certain point.
Detached. Taken away from; separated from others.
Decomposition. To go back into its original elements.
Derange. Out of order; not in proper condition.
Desist. To stop; to quit.
Depicted. Explained, either by words or pictures.
Depleted. To reduce; to lessen; to take away from.
Dissecting. To cut apart or to pieces.
Disorganize. To make disorderly; to badly arrange.
Diplomatic. The term used to designate the science of conducting negotiations wisely.
Discerned. Noticed; observed.
Diagnosed. The course of a disease noted and discovered.
Exuberance. Elated; exceedingly happy.
Eluding. To avoid; to get away from.
Encounter. To meet; to come into contact with.
Enveloping. A term applied to a military movement, which has reference to a force surrounding
or encircling another.
Extract. To take out of; to obtain the essence.
Execution. To perform; to carry out.
Exacted. To demand of; to require some particular thing.
Facilitate. To hurry up; speedily doing a thing.
Faction. A small party or portion of a main body or people.
Gesticulate. Bodily motions which indicate excitement, or a desire to impart information.
Gratification. Satisfaction over the outcome; agreeable feeling.
Gruesome. An object which excites loathsome feelings.
Groin. The fold or crease where the thigh joins the abdomen.
Guttural. Of or pertaining to the throat.
Hazardous. Involving danger, risk or loss.
Hemorrhages. Discharge of blood from a wounded blood vessel.
Hilarity. Being jubilant; happy; joyous.
Imperious. In a haughty manner.
Immeasurably. Beyond measure; a large amount or quantity.
Impression. An effect produced.
Initiative. To start; to make the first effort.
Instinct. A mental knowledge which precedes actual information.
Intuitively. Knowing a thing without being directly told.
Injunction. To warn; to advise concerning.
Inflamed. The term applied to a portion of the body where the blood by congestion causes
redness. Also exciting another to do a certain thing.
Infection. To communicate a thing or a disease to another.
Incautiously. Without much care; or in an unwise manner.
Intimately. Closely associated with.
Inaction. Quiet; not vigorous.
Injection. To insert into; to place within.
Interred. Buried.
Invariable. The same; without any change.
Invasion. To enter; to come into.
Incumbent. Necessary; desirable.
Inaccessible. Not easily gotten at; difficult to approach.
Insisted. To continuing a request.
Intervening. Placing between; something interposed.
Incantation. The saying or singing of magical words, in a religious ceremony.
Intercept. To go between; that which is cut off.
Infinite. Without end; continuous.
Inventory. To list; to take stock or account of.
Indignant. Anger or scorn aroused by a wrong.
Isolation. Left alone; without company.
Jargon. Confused; unintelligible speech.
Limitation. A small amount; a definite portion or part.
Malignant. Having or exhibiting extreme viciousness.
Modified. Changed to suit; newly arranged.
Momentary. For the time being only.
Numerically. Judged by numbers.
Nutriment. Substances necessary to sustain life.
Obliterate. To wipe out; to extinguish.
Obeisance. To bow to; acknowledgment of superiority.
Obnoxious. Unsavory; not pleasant; objectionable.
Parley. To talk with; conference.
Paralysis. A species of disease, wherein the motor nerves are deranged and made useless.
Pantomimic. A show wherein the features and actions are designed to describe or display words
or intentions.
Perplexities. Difficulties not easily surmounted in the mind.
Peremptory. Determined order; decision without delay.
Perceptible. Noticeable: easily seen.
Perceived. Something readily noticed.
Physique. Pertaining to the outlines of the human form.
Physical. Relating to the characteristics of the body.
Portable. That which may be moved.
Presumption. That which is judged from a certain act or thing.
Proximity. Close to; very near.
Prediction. Stating what will happen as a consequence, or in the future.
Privation. Being denied what is necessary for comfort or convenience.
Pronounced. Very evident; something that is plain.
Precaution. Taking care; the act of making sure.
Protracted. Stretching out; continuing for some time.
Putrefaction. Matter which is in a state of decomposition, or being disorganized.
Recess. A space cut out of material. Also an interim.
Refrain. To keep from; to avoid.
Reluctantly. Not willingly; drawing back.
Restraining. Holding back; to keep from.
Reciprocate. To repay; to do an act in exchange for another.
Reconnoiter. To examine, or make preliminary survey of in military operations.
Recreation. To put in its former condition.
Reinstalled. To put in the same condition it was designed to be placed; to set up again.
Reversing. In the opposite direction.
Reconciliation. To have the affections restored; an agreement.
Requisition. A demand; something that is required.
Reproachful. Looking on the act of another with sorrow.
Resentment. The act of repaying another for a wrong, or for some deed.
Rudimentary. The elements which originally form the subject of matters of things.
Ruptured. Breaking; torn; to rend asunder.
Saponify. To convert into soap by the action of an alkali.
Semi-tropical. Pertaining to or characteristics of regions near the tropics.
Septic. That which is productive of putrefaction.
Sortie. A rush upon a foe.
Spinal Column. The backbone.
Species. A group of animals or plants, which have slight changes from each other.
Speculation. The act of man to theorize on certain subjects. Also business of investing and
carrying on trade.
Surveyed. Looking over. Also to lay out or describe meets and bounds.
Supremacy. Having the power; one capable of commanding.
Stratagems. The art of arranging troops. The act of planning.
Synthetic. Making up from original elements. The opposite of analysis.
Symptoms. Indications; in illness, the appearance of the body.
Talisman. Something that produces or is capable of producing a wonderful effect.
Tissues. The parts of the body, like the flesh and muscles.
Toxic. A poison; that which has an effect like alcohol.
Tribute. To give what is due; to repay.
Trepidity. Trembling with fear.
Traversed. Traveled over.
Tracts. A term applied to the veins, pores, arteries, or any other ducts or passages in the
body.
Tumult. An uproar; a commotion.
Unique. Something out of the ordinary.
Unstable. That which is not rigid; yielding.
Vanished. Gone out of sight; that which has left.
Vanquished. Beaten; defeated.
Vantage. A position of superiority; an advantage.
Venom. Poison; that which has an ill effect; also applied to a wish which indicates harm.
Virulent. Extreme; the desire to do wrong.
Vindictive. An act which shows a design to do a wrong.
Voluble. Very talkative.
 THE “HOW-TO-DO-IT” BOOKS

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This book takes the beginner through a comprehensive series of practical shop work, in which
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